Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Contractual indemnity does not bar criminal prosecution where allegations disclose cognizable offences rather than a mere civil breach. Claims that an agent introduced non-existent suppliers, produced documents to establish their genuineness, and facilitated fabricated GST invoices and supporting records for wrongful input-tax-credit claims may indicate dishonest intent from the inception of the transactions. Such disputed allegations require determination in criminal proceedings and cannot be conclusively resolved through inherent-jurisdiction proceedings to quash an FIR. The criminal proceedings were permitted to continue without any determination on the merits.
Contractual indemnity does not bar criminal prosecution where allegations disclose cognizable offences rather than a mere civil breach. Claims that an agent introduced non-existent suppliers, produced documents to establish their genuineness, and facilitated fabricated GST invoices and supporting records for wrongful input-tax-credit claims may indicate dishonest intent from the inception of the transactions. Such disputed allegations require determination in criminal proceedings and cannot be conclusively resolved through inherent-jurisdiction proceedings to quash an FIR. The criminal proceedings were permitted to continue without any determination on the merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
